Change in constitution of the firm::

Last updated: 07 September 2007

Court :
HC

Brief :
Held by the Hon'ble court that the firm dissolved and reconstituted was merely a change in constitution of the firm u/s 187 and not a case of succession u/s188. Hence,only one assessment had to be made.

Citation :
C.I.T. Vs. Hindustan Motors Finance Co.

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